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IRA and Plan Distribution Rules/Stretch IRA/Beneficiary Forms/Custodial Documents
- The IRA and Plan Required Minimum Distribution Rules
- 2001 Tax Law – EGTRRA 2001
- 2012 Retirement Plan Contribution Limits
- The Power of the Stretch IRA
- Common Mistakes in Setting up Inherited (Stretch) IRAs
- IRA Beneficiary Form Mistakes
- How to Use the IRA Benefi ciary Form to Build Referrals
- IRA Benefi ciary Selection
- IRA Custodial Document Checklist
- Appendix: How a $100,000 IRA is Parlayed to $8,167,629!
2012 Roth Conversion Planning/3 Roth Conversion Questions You Need to Ask/Estate Planning with Roth IRAs
- 2012 Roth IRA Conversion Tax Planning
- The 3 Questions to Ask in Every Roth Conversion Evaluation
- Who Should and Who Should Not Convert
- Estate Planning with Roth IRAs
- Roth Conversion, Recharacterization and Re-conversion Strategies
- Roth Conversions from Company Plans
- Inherited Roth IRAs
- Roth 401(k) and Roth 403(b) Contribution and Distribution Rules
2006 & 2008 Tax Laws/The Latest Revenue Rulings and Private Letter Rulings
- 2006 IRA Tax Laws
- The Tax Increase Prevention and Reconciliation Act
- The Pension Protection Act of 2006
- Non-Spouse Rollovers from an Inherited Company Plan are Permitted
- Charitable IRA Rollovers
- 10% Penalty Exceptions
- Active Reservists Exception
- Public Safety Employee Exception
- EGTRRA 2001 Retirement Provisions Made Permanent
- The Heroes Earning Assistance and Relief Tax (HEART) Act of 2008
- 10% Early Distribution Penalty Exception Made Permanent
- Contributing Military Death Benefits to a Roth IRA
- Other Plan Provisions
- The Worker, Retiree, and Employer Recovery Act of 2008
- Non-Spouse Beneficiary Rollovers from Employer Plans Made Mandatory in 2010
- Roth IRA Contributions of Bankrupt Airline Payments
- IRS Revenue Ruling 2005-36 (Disclaimers)
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- Caution: IRS Rules that Wash Sale Rules Apply to IRAs
- IRA Lawsuit Settlement can be Rolled Over
- IRA Wrap can be Paid from Non-IRA Funds
- Stretch IRA is Saved—Even When RMDs are Missed
- Avoiding Once-Per-Year IRA Rollover Disasters
- Danger: Loans from 401(k) Plans
- IRA PLR Fees
When Required Distributions Must Begin/Year of Death Required Distributions/Reporting Requirements/5-Year Rule Confusion
- Reporting to IRS of Required Distributions
- IRA Distribution Basics: 70 ˝ rules; Which Age to Use; Calculating RMDs
- Outstanding Rollovers and Recharacterizations
- 5-Year Rule Confusion
- No Designated Beneficiary? IRA Payout is Limited to 15.3 Years
- Creditor Protection for Keoghs – no protection if no employees
- Year of Death Distribution. Who Takes it?
- Medicaid Treatment of Retirement Accounts
- IRAs Don't Pass Through Wills
- There are Two Different 5-Year Rules for Roth IRAs
- QDRO's do not apply to IRAs
- A Non-Spouse Beneficiary Cannot do a Rollover
- The 10% Penalty Exceptions for Education and First-Time Homebuyer
Eligible Rollover Distribution Mistakes/Required Distributions on Inherited IRAs/Non-Spouse Beneficiary Rules/60-Day Rollover Relief
- Splitting IRAs
- Age 55 Exemption from 10% Penalty Applies Only to Plans
- From Age 59 ˝ to 70 ˝ There are no Rules, no Penalties
- There is no Deadline for a Spousal Rollover
- You Don't Have to Name Your Spouse as Your IRA Beneficiary
- 20% Withholding Tax Rule
- Eligible Rollover Distributions (ERDs)
- Tax Breaks for IRA and Plan Beneficiaries
- IRS Grants Relief to IRA Owners Who Failed to Complete an IRA Rollover Within the 60-Day Time Limit
- Being Active in a Company Plan has no Effect on Roth IRA Eligibility
- Non-Spouse Roth IRA Benefi ciaries Must Take Required Distributions
- Inherited IRA Payout can be Assigned to Estate Beneficiaries
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Appendix: How to Keep Building Your IRA Knowledge— The Best IRA Resources for You
Life Insurance Planning with IRAs/How to Make Sure Your Clients Get the 3 Biggest Tax Breaks in the Tax Code/IRD
- Implementing the Missing Estate Plan
- Use of Life Insurance to Protect IRA Values
- The 70% Tax on IRAs—How to Avoid it and How to Use it to Attract Large IRAs
- Income in Respect of a Decedent (IRD)
- No Estate Tax Discounts for Retirement Accounts
- Double IRD Double IRD
Everything you Need to Know about Naming Trusts as IRA Beneficiaries/Latest IRA Trust Rulings and Planning Strategies
- Separate Account Rules for Multiple IRA Beneficiaries
- Naming Trusts as IRA Beneficiaries
- Should Your Clients Leave Their IRAs to a Trust?
- Setting up a Trust
- Avoid Major IRA Trust Mistakes That Most Other Advisors Make Routinely
- IRS Trust Income Rules: How They Affect IRAs
- IRA Trust WAR Story
- Implementing the IRA Trust
- 10-Point IRA Trust Checklist
Advising Clients on Key Rollover Decisions/Net Unrealized Appreciation Rules and Strategies for Employer Stock/Special 10-Year Averaging/72(t) Rules for Early IRA and Plan Distributions
- Advising Clients on Key Rollover Decisions
- Reasons to Leave Assets in the Company Plan
- Reasons to Take the Company Plan Money and Pay Tax Now (NUA)
- IRS Rules Lump-Sum Distribution Errors Cannot be Corrected and Denies the NUA Tax Break
- 5 NUA Mistakes You Cannot Afford to Make
- What You Need To Know About Special 10-Year Averaging
- Reporting Lump-Sum Distributions on Your Tax Return
- 72(t) Payments
- 72(t) Rulings from IRS
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